Active farmer

Any natural or legal person, or group of natural and legal persons, who initially meets the definition of a farmer—that is, who owns an agricultural holding located in Spain and carries out agricultural activity and assumes the entrepreneurial risk of said activity—is considered an active farmer. A farmer acquires the status of an active farmer when they meet at least one of the following conditions: being registered with the agricultural social security system as a self-employed worker, or when 2.5% or more of their total income is derived from agricultural activity in the most recent available tax period. This minimum percentage of income from agricultural activity will be 5% for agricultural holdings located in the Canary Islands.